Wall and Ceiling Alliance FY2021 filing

Not tax-deductible

Pleasanton, CA501(c)(6)Since 2010Community DevelopmentEIN 27-3579308Revenue $6.2M in FY2021

On file with the IRSwallandceilingalliance.org5726 Sonoma Dr, 94566-7751 · Pleasanton, CATax-exempt since Aug 2011

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Serve, represent, and promote contracting members in the plaster and drywall industry for all of northern california

$1.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.9M a year · 28% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$1.2M
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
31 mo
of spending, in cash
Looks good: 30.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $31K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$258K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.2M
-10% vs prior year
Spent
$4.0M
Net assets
$21.0M
By yearFY2020–FY2024
Revenue
$6.2M
FY2021▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.9M
FY2021$6.2M
FY2022$6.6M
FY2023$6.9M
FY2024$7.0M
Expenses
$4.0M
FY2021▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.9M
FY2021$4.0M
FY2022$5.2M
FY2023$5.5M
FY2024$5.7M
Net assets
$21.0M
FY2021▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$18.4M
FY2021$21.0M
FY2022$21.6M
FY2023$23.6M
FY2024$25.2M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

17 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$464,213Pt VII · Sec A
Technical Director
$237,334Pt VII · Sec A
Dir. of Marketing & Communications
$187,298Pt VII · Sec A
Technical Advisor
$166,596Pt VII · Sec A
Office Manager
$107,400Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Frank E Nunes’s $567K as CEO is at the 98th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Frank E Nunes$566,979$522,808$460,827$464,213$473,597
Benjamin Duterte$263,758$261,915$237,993$237,334$230,086
Michael L Nonn$220,804$196,934$173,388$166,596$167,331
Carmen Valencia-Castillo$210,621$208,265$197,898$187,298$200,697
Maria Carlomagno$135,831$121,979$108,317$107,400$102,400
Julie Dunaway——$84,450——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for plaster and drywall contractors across Northern California.

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Provided by the organization

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3 programs · in their own filed words · FY2021
01

Membership services and activities.

Pt IX · col B
02

Labor relations and negotiations.

Pt IX · col B
03

Member resources and education.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$31K
Grants paid · 28 grants · $550K · 2020–2024
Unitemized GrantFY2024$50,000
A Chance in Life INCNY · FY2024$11,500
Unitemized GrantFY2023$85,000
Navy Seal Foundation INCVA · FY2023$15,000
A Chance in Life INCNY · FY2023$10,000
Boy Scouts of AmericaCA · FY2023$6,000
Unitemized GrantFY2022$46,000
Navy Seal Foundation INCVA · FY2022$15,750
A Chance in Life Co NccrcCA · FY2022$10,000
See all 28 grants →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$6.2M
Ln 12
Fees for servicesLn 2g$6.1M
Investment incomeLn 3$136K
Money outPt IX
$4.0M
Ln 25
Owns and owesPt X
$21.0M
net assets · Ln 32
Cash and savingsLn 1–2$10.2M
Total assetsLn 16$21.2M
LiabilitiesLn 26$258K
PeoplePt VI, VII
17
listed · VII A
PaidVII A5
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$6.1M
Investment incomeLn 3$136K
Gains on assetsLn 7$13K
Total revenueLn 12$6.2M
Assets in detailPt X, end of year
CashLn 1$7.5M
SavingsLn 2$2.8M
Cash and savings togetherLn 1–2$10.2M
InvestmentsLn 11–13$6.3M
Land, buildings, equipmentLn 10c$3.2M
Other assetsLn 15$20K
Total assetsLn 16$21.2M
LiabilitiesLn 26$258K
Net assetsLn 32$21.0M
OperationsPt I, VI
EmployeesI 58
VolunteersI 624
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$6.1M$10.2M
InvestmentsLn 11–13$8.5M$6.3M
Land, buildings, equipmentLn 10c$3.3M$3.2M
Total assetsLn 16$19.1M$21.2M
LiabilitiesLn 26$695K$258K
Net assetsLn 32$18.4M$21.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$97K
Grants to domestic individualsLn 2$25K
Pay of current officers, directors and key staffLn 5$627K
Other salaries and wagesLn 7$830K
Pension plan contributionsLn 8$111K
Other employee benefitsLn 9$143K
Payroll taxesLn 10$76K
Legal feesLn 11b$42K
Accounting feesLn 11c$171K
Lobbying feesLn 11d$12K
Investment management feesLn 11f$21K
Other fees for servicesLn 11g$69K
Advertising and promotionLn 12$234K
Office expensesLn 13$175K
Information technologyLn 14$16K
OccupancyLn 16$198K
TravelLn 17$61K
Conferences, conventions and meetingsLn 19$63K
Depreciation, depletion and amortizationLn 22$123K
InsuranceLn 23$26K
Other expenses (24a–d)Ln 24$889K
Total functional expensesLn 25$4.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $7.0M$5.7M$1.3M$25.2M 990 PDF
FY2023 $6.9M$5.5M$1.4M$23.6M 990 PDF
FY2022 $6.6M$5.2M$1.4M$21.6M 990 PDF
FY2021 Viewing $6.2M$4.0M$2.2M$21.0M 990 PDF
FY2020 $6.9M$3.9M$3.0M$18.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $6,212,029 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $6,836,500$6,076,431
I-10 Investment incomePrior year $72,738$135,598
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $6,909,238$6,212,029
I-13 Grants and similar amounts paidPrior year $118,673$122,243
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,116,139$1,787,011
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,693,081$2,098,962
I-18 Total expensesPrior year $3,927,893$4,008,216
I-19 Revenue less expensesPrior year $2,981,345$2,203,813
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,212,029 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,076,431$6,076,431
VIII-3 Investment incomeExcluded from tax $122,722$122,722
VIII-7 Net gain or loss on sales of assetsExcluded from tax $12,876$12,876
VIII-12 Total revenueRelated to mission $6,076,431 · Unrelated business $0 · Excluded from tax $135,598$6,212,029
Part IX · Statement of functional expenses $4,008,216 across 21 lines filed
IX-1 Grants to domestic organizations$97,243
IX-2 Grants to domestic individuals$25,000
IX-5 Pay of current officers, directors and key staff$627,094
IX-7 Other salaries and wages$830,132
IX-8 Pension plan contributions$110,611
IX-9 Other employee benefits$142,685
IX-10 Payroll taxes$76,489
IX-11b Legal fees$41,533
IX-11c Accounting fees$170,819
IX-11d Lobbying fees$12,000
IX-11f Investment management fees$20,875
IX-11g Other fees for services$68,855
IX-12 Advertising and promotion$233,703
IX-13 Office expenses$175,091
IX-14 Information technology$16,296
IX-16 Occupancy$198,439
IX-17 Travel$60,800
IX-19 Conferences, conventions and meetings$63,203
IX-22 Depreciation, depletion and amortization$123,059
IX-23 Insurance$25,785
IX-24 Other expenses (24a–d)$888,504
IX-25 Total functional expenses$4,008,216
Part X · Balance sheet $21,209,769 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $5,909,471$7,486,182
X-2 Savings and temporary cash investmentsStart of year $226,314$2,763,797
X-4 Accounts receivableStart of year $1,201,702$1,362,026
X-9 Prepaid expenses and deferred chargesStart of year $14,153$27,448
X-10c Land, buildings and equipment, netStart of year $3,278,293$3,206,802
X-11 Publicly traded securitiesStart of year $8,474,832$6,343,376
X-15 Other assetsStart of year $30,400$20,138
X-16 Total assetsStart of year $19,135,165$21,209,769
X-17 Accounts payable and accrued expensesStart of year $668,183$130,091
X-25 Other liabilitiesStart of year $26,404$127,437
X-26 Total liabilitiesStart of year $694,587$257,528
X-27 Net assets without donor restrictionsStart of year $18,440,578$20,952,241
X-32 Total net assets or fund balancesStart of year $18,440,578$20,952,241
X-33 Total liabilities and net assetsStart of year $19,135,165$21,209,769
Part XI · Reconciliation of net assets $20,952,241 net assets at year end
XI-1 Total revenue$6,212,029
XI-2 Total expenses$4,008,216
XI-3 Revenue less expenses$2,203,813
XI-4 Net assets at start of year$18,440,578
XI-5 Net unrealized gains (losses) on investments$307,850
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$20,952,241

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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